TaxTMI 
TaxTMI 
2016 (8) TMI 1061
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....the records, we find that the Revenue is aggrieved by the order of the learned Commissioner (Appeals) on the ground of not considering the issue involved in its proper perspective inasmuch, it is the case of the Revenue that the respondent had affixed the logo Swadeshi brand of the marketing company, M/s. Swadeshi Trading & Network Marketing Co. It is also the case of the Revenue in this appeal that one of the representatives of the respondent had clearly recorded that Swadeshi is the logo of the marketing company. The appeal also challenges the order on the ground that the first appellate authority has overlooked the fact that the show cause notice clearly mentions that the name of the marketing company is printed on the labels and the pac....
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....de in the appeal. The demand has been confirmed for the period April 2001 to May 2003. The soaps manufactured and cleared by the appellant bear a brand name Anuraah white . The wrapper carries the following information. Anuraah WHITE PREMIUM SOAP Mfd. By: G & Y Soap Works 19, Khopoli Co-op. Ind. Estate, Khopoli 410 203. In addition word Swadeshi is written in style without any indication of any person/company or its address with the said word. Paragraph 4 of the notifications contained a condition in the following words. "The exemption contained in this notification shall not apply to specified goods bearing a brand name or trade name, whether registered or not, of another person, except in the following cases:-" Expla....
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....k Marketing Company had an exclusive right to use the word Swadeshi or the use of word Swadeshi was unique to the said marketing company and/or it was their brand name, registered or not. The contention that it was registered for stationery (category 16) and not for soap category does not advance the case of Revenue. Whether it was registered or not could have been stated correctly by the representatives of M/s. Swadeshi Trading & Network Marketing Company only and not by the appellant. It may be added here that Section 9 of the Trade Marks Act, 1999, which came into force w.e.f. 15.9.2003 lists out absolute grounds for refusal of registration. One of these is that trade marks which consist exclusively of marks or indication, which may serv....
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....any cannot be held to be a brand name by itself without anything else. It is clear from the above discussion that the impugned demand cannot be sustained and the appeal can be allowed on this ground itself. However, the appellants have vehemently contended that the demand for the period April 2001 to May 2003 was fully time-barred. The show cause cum demand notice was issued on 17.1.2006 and they had not suppressed anything to attract the extended period. The lower authority has conceded that the facts of case were known to Audit section of the department during 2003. However he has confirmed the demand on the ground that the overall circumstances of the case reveal that the appellants have willfully suppressed the value of clearances of ....